DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE vs. BHAIRAVNATH SUGAR WORKS LIMITED, PUNE

ITA 3164/PUN/2025Status: DisposedITAT Pune21 September 2026AY 2018-1922 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeals, finding that the CIT(A) was justified in deleting the addition. The facts of the instant appeals were identical to previous years where similar grounds were dismissed.

What were the facts?

The assessee claimed substantial rent expenses for its corporate office. The Assessing Officer disallowed the expenses, suspecting the premises were not fully utilized by the assessee and were occupied by related entities. The CIT(A) deleted the addition.

What were the issues?

Whether the rent paid to a related party for corporate office space is an allowable business expenditure. Whether the assessee discharged the onus to prove the expenditure was wholly and exclusively for business purposes.

Which sections of the Income-tax Act were involved?

Section 40A(2),Section 37(1),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri B.C. Malakar, Shri Yuvraj Bhandare and Shri Yuvraj Chavan
For Respondent: Shri Mithun Shete, CIT-DR
Hearing: 27.08.2026Pronounced: 21.09.2026

PER R.K. PANDA, VICE PRESIDENT :

ITA No.392/PUN/2026 filed by the Revenue is directed against the order dated 04.11.2025 of the Ld. CIT(A) / NFAC, Delhi relating to Assessment Year 2014-15. ITA No.393/PUN/2026 filed by the Revenue is directed against the order dated 04.11.2025 of the Ld. CIT(A) / 2016-17. ITA No.374/PUN/2026 filed by the Revenue is directed against the order dated 03.11.2025 of the Ld. CIT(A) / NFAC, Delhi relating to Assessment Year 2017-18. ITA No.3164/PUN/2025 filed by the Revenue is directed against the or

The order continues below.

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